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Cost accounting in Hungarian public higher education institutions

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Siklósi Á., Sisa K., Szijártó B.
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
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2018
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issue 515
278-285
EN
This paper aims to present the area of cost accounting in the general government sector, more precisely, in higher education, its relationship with managerial accounting. A special emphasis is the question of the application (applicability) and necessity of cost accounting in this sector. The performance, competitiveness, and last but not least, the rate of overall social satisfaction are highly dependent on the capacity, and the quality, effectiveness and efficiency of the operation of financial actors and different public institutions. The efficiency and effectiveness of public services can only be measured and determined in the knowledge of net costs. Our aim is to explore the issue of cost accounting in higher education and to identify the related problems.
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Audit quality interpretation and one of the possible measurement models

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Szirmai A. M., Siklósi Á., Török M. Z.
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
|
2018
|
issue 515
166-176
EN
As a key issue, we deal with the relationship between audit quality and business. The economic crisis and the increased audit threshold have reduced the scope of firms obligated to audit. From the available data, it can be seen that although the number of firms fall under statutory audit decreased, the number of audit companies declined only marginally, resulting in a strong price competition, which led to the issue of audit quality coming to the fore. Based on the results of the systematic research carried out, an audit quality interpretation and measurement model can be established. The model examines the audit quality in five themes and three dimensions, which provides a full measure of quality. The five themes allow us to interpret six types of service quality gap. Using this model we can identify areas in need of improvement, helping to provide a more efficient and effective audit and, consequently, a higher customer satisfaction.
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